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2022 (3) TMI 1114 - AT - CustomsMaintainability of appeal - Appropriate forum - importation/seizure from personal baggage - Proviso to Section 129A(1) of the Customs Act, 1962 - HELD THAT - Proviso to Section 129A(1) of the Customs Act, 1962 states that appeal against an order passed by the Commissioner (Appeals) which relates to any goods imported or exported as baggage, shall not lie to the Tribunal. These appeals are not maintainable before this Tribunal and are accordingly dismissed.
Issues:
Appeal against Orders-in-Appeal relating to importation/seizure from personal baggage - Maintainability of appeals before the Tribunal - Proviso to Section 129A(1) of the Customs Act, 1962. Analysis: The appeals were filed against Orders-in-Appeal passed by the Commissioner of GST & Central Excise (Appeals), Nagpur, related to importation/seizure from personal baggage. Shri Vijay Advani, Advocate, represented some of the appellants, while no representation was made for other appellants. The Bench noted that appeals against the Commissioner (Appeals) orders concerning goods imported or exported as baggage should lie before the Revisionary Authority, as per the Proviso to Section 129A(1) of the Customs Act, 1962. The counsel for the appellants agreed that the appeals before the Tribunal were not maintainable as per the law but were filed based on the directions in the Commissioner (Appeals) order's preamble. Considering the Proviso to Section 129A(1) of the Customs Act, 1962, which restricts appeals to the Tribunal for orders related to goods imported or exported as baggage, the Tribunal held that the appeals were not maintainable before them. Therefore, the appeals were dismissed, with the appellants advised to approach the Revisionary Authority for further recourse. The decision was pronounced in the open court by the Member (Technical) of the Appellate Tribunal CESTAT Mumbai, Hon'ble Mr. Sanjiv Srivastava. This judgment clarifies the limitations on appealing to the Tribunal for orders concerning goods imported or exported as baggage, as outlined in the Customs Act, 1962. It emphasizes the importance of adhering to the statutory provisions and the appropriate forum for challenging such orders, directing aggrieved parties to seek redressal before the Revisionary Authority in such cases.
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